CD Skripsi

Pengaruh Profitabilitas, Solvabilitas, Likuiditas Dan Opini Audit Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan Dengan Size Perusahaan Sebagai Variabel Moderating (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Periode 2014-2016)

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The purpose of this research is to investigate the effect of profitability, solvency, liquidity and audit opinion on the timeliness of corporate financial reporting with firm size as a moderating variable (empirical study on mining companies listed on the BEI period 2014-2016).The sample of this research using 105 mining companies selected by using purposive sampling method. Logistic regression analysis was used to determine the effect of profitability, profitability, solvability, liquidity, audit opinion and firm size by using logistic regression using interaction test (Moderated Regression Analysis) at 5 percent significance level.The results of hypothesis testing indicate that solvency and liquidity affect the timeliness with significant values of 0.03 < 0.05 and 0.011 < 0.05. But profitability and audit opinion have no effect on timeliness with significant values of 0.412 > 0.05 and 0.271> 0.05. The interaction of company size with solvency and interaction of firm size with liquidity affects timeliness with significant values of 0.031 < 0.05 and 0.011 0.05 and 0.241 > 0.05. Keywords: Profitability, Solvency. Liquidity, Audit Opinion, Company Size, Timeliness

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 118 (0213)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis – Akuntansi., 2018

Deskripsi Fisik

vi, 71 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 118 (0213)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

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